HSA Deductions over two different tax years??

How should HSA pre-tax deductions be handled if an employee is on an unpaid Leave Of Absence across two different tax years?  For example the employee starts the LOA in 2024 and comes back in 2025. 

Most employers will just stop employee pre-tax HSA elections for any period of unpaid leave.  If the employee wants to contribute, they can always do by making direct contributions to the HSA custodian.  When the employee returns in year two, the HSA contribution election (if any) will be for year two.

There is also no requirement to continue employer HSA contributions while on leave.  Even where it is a protected leave subject to FMLA (or a state equivalent) that requires continuation of the HDHP, no such requirement applies to the HSA because it is not an employer-sponsored plan.

More details:

• https://www.newfront.com/blog/employer-hsa-contributions-during-protected-leave-2

• 2025 Newfront Health Benefits While on Leave Guide